For acquisition or rehabilitation of a second home in rural areas

Regulations: Transitional provision first.c) of Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.

Amount and maximum limit of the deduction

8 percent of the amounts invested in the acquisition, construction, expansion or rehabilitation of a single second home in rural areas, provided that said home is located in a municipality other than that of their habitual residence.
The maximum applicable deduction limit is 450.76 euros per year.

Requirements and other conditions for the application of the deduction

Only taxpayers who had acquired a second home in rural areas before January 1, 2013 or paid amounts for the rehabilitation works thereof prior to said date will be entitled to this deduction, provided that the same are completed before January 1, 2017 .
To apply this deduction, all the requirements and conditions established, in general, in the state regulations regulating personal income tax must be met ##2##, in its wording in force on December 31, 2012, on the concepts of habitual residence, acquisition and rehabilitation thereof and elements that make up the basis of the applicable deduction, as well as verification of the taxpayer's financial situation at the end of the tax period.
In any case, the criteria established in the eighteenth transitional provision of the Personal Income Tax Law , on the transitional regime of the deduction for investment in habitual residence, will be mandatory.

Additionally, the following requirements and conditions must be met:

That the taxpayer has his habitual residence in the Autonomous Community of La Rioja .
That the home constitutes the second residence of the taxpayer .
That the home is located in one of the municipalities listed below , provided that said municipality is different from that of your habitual residence.
The maximum annual base of regional deductions for the purchase of housing and second homes in rural areas will be constituted by the amount resulting from reducing the amount of 9,040 euros in those amounts that constitute for the taxpayer the basis of the deduction for investment in habitual residence contemplated in state regulations, provided that the taxpayer is entitled to the application of the transitional regime of the deduction for investment in habitual residence provided for in the provision eighteenth transitional law of the Personal Income Tax Law , excluding, where applicable, the amounts allocated to adaptation works for the habitual residence due to disability.

Consignment in the declaration of the code corresponding to the municipality

Taxpayers must enter in box [1064] of Annex B.5 of the declaration, the code corresponding to the municipality in which the second home, in accordance with the " List of municipalities of La Rioja with the right to deduction for the acquisition or rehabilitation of a second home in rural areas" which you can consult in its corresponding section.